New concept of administration of customs payments. customs revenue

customs payment payment calculation

Under the conditions of the Customs Union, new information links, which allow to take into account the features of the formation of customs revenues. This principle underlies the new concept, since it was not taken into account by the existing one.

The aim of the concept is Improving the efficiency of collecting customs payments and generating customs revenues for the implementation of tasks in the field of customs in accordance with international standards and the legislation of the Russian Federation.

The achievement of this goal is ensured by solving the following problems: improving the quality of customs regulation, contributing to the creation of conditions for attracting revenues to the federal budget, accelerating trade; improving the administration of customs payments, including the implementation of customs procedures in accordance with international standards based on the latest achievements in the field of information and management technologies; strengthening interaction with Russian, foreign and international customs authorities and other executive authorities and commercial organizations.

The implementation of these tasks involves ensuring a stable legal regime for foreign trade throughout the territory of the Russian Federation, based on the following principles:

transition from the direct collection of customs payments to the control of the actual movement of money on the relevant accounts based on the credentials of the treasuries of the states of the Customs Union;

standardization, improvement of customs legislation, development of norms, rules and procedures in accordance with international standards;

transparency and predictability; minimal intervention;

consumer orientation;

cooperation and partnership; balance in terms of the relationship between customs control in the field of security and trade facilitation measures.

In addition, this concept is conditioned by the principles on which the Agreement on the Enrollment and Distribution of Import Customs Duties is based, since it provides for a mechanism to control the completeness of the distribution of the amounts paid, including interest and penalties, to be reflected in the 47th column and column " B» declaration for goods, as well as indication in the declaration for goods of any information about the payment of customs duties that occur after the release of these goods. This control is based, first of all, on the control of the actual movement of money in the relevant accounts based on the credentials of the treasuries. Therefore, the principles of the Agreement are also taken into account in the proposed concept.

Thus, a new concept for the administration of customs payments has been formed, which ensures an increase in efficiency with external simplicity and speed of clearance of goods and Vehicle moved by individuals and legal entities. In the interests of implementing this concept, it was necessary to develop a new classification of customs revenues, taking into account the specifics of the formation of customs revenues in the Russian Federation under the conditions of the Customs Union.

More than half federal budget The Russian Federation is formed from revenues administered by the Federal Customs Service

Under customs revenue refers to funds received by the federal budget through the customs authorities. They include, in addition to customs payments, also penalties, arrears, fines and other payments, which,

firstly, they are the result of the application of administrative penalties and financial and legal sanctions,

and secondly, they are not customs payments in accordance with the current customs legislation.

When studying the essence of customs payments, it was revealed that they characterize the movement of funds from the payer to the account Federal Treasury Russia in connection with the movement of goods across the border of the Customs Union. Their composition is established by Art. 70 of the Customs Code of the Customs Union.

The concept of "customs revenues" reflects the final financial results activities of the Federal Customs Service of Russia as an administrator of the revenues of the federal budget of the Russian Federation, exercising control over the completeness, accuracy of calculation and timeliness of payment of customs and other payments, the collection of which is entrusted to Customs.

Customs payments become customs revenues when paid according to budget classification codes and credited to the account of the Federal Treasury. At the same time, ensuring the flow of funds to the federal budget and their formation is within the competence of the customs authorities. These circumstances necessitate the classification of customs revenues in accordance with the budget classification.

According to the customs and budgetary legislation, the composition of customs revenues can be presented taking into account budget classification codes.

Correspondence of budget classification codes and each type of customs income is established. Which, firstly, characterizes customs revenues as federal budget revenues, and secondly, allows us to comprehensively consider the issues of organizing the collection and transfer of customs and other payments, since the final results of the activities of customs authorities reflect only the amount of customs payments, and the amounts of penalties accrued on them , interest and penalties are already included in these figures. Thus, the classification of customs revenues made it possible to identify those areas of activity of customs authorities where it is necessary to strengthen control over their payment. Thus, the debt on payment of customs duties and penalties annually increases.

Ministry of Education and Science of the Russian Federation

"Mari State Technical University"

Department of Economics and Finance

Course work

discipline Finance

customs revenue as a source of budget revenue

Introduction………………………………………………………………….…….....….3

1. Customs regulation and the system of formation of customs payments…………………………………………………………………………………….....6

1.1 Customs regulation of foreign trade activities. ……….....…..…6

1.2. Use of a bank guarantee in the customs area…………....….…8

1.3. Economic entity and characteristics of customs payments ... ... .... 13

1.4. Peculiarities of payment of customs duties in various customs regimes………………………………………………………………………………...19

2. Customs payments as a revenue item of the federal budget…..…....30

2.1. The concept and structure of the federal budget………………………….....….30

2.2. Methodology for determining customs revenues…………………………....….33

2.3. Factors influencing the volume of receipts of customs payments to the federal budget………………………………………………………………………….34

3. Organization of customs in the Russian Federation………………...…38

3.1. Characteristic unified system customs authorities of Russia…….……...38

3.2. Customs infrastructure in the organization and implementation of customs affairs……………………………………………………………………………….…….43

3.3. The system of the state of the customs business of the Russian Federation in modern conditions……...49

Conclusion…………………………………………………………………….........55

Practical part……………………………………………………………...……58

List of literature used………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………

Introduction.

The customs service of Russia at the present stage of development of the state plays an ever-increasing role. Today, the customs authorities collect customs payments; ensure compliance with statutory Russian Federation on state regulation foreign trade activities and international treaties of the Russian Federation on prohibitions and restrictions on goods transported across the customs border of the Russian Federation; carry out currency control within their competence; proceedings in cases of administrative offenses, inquiry and the production of urgent investigative actions, carry out operational-search activities in accordance with the legislation of the Russian Federation, perform whole line other important functions.

The main objectives of the activity customs service are the formation of the revenue part of the federal budget and the fight against offenses in the field of customs, i.e. law enforcement activity.

Target term paper- to reveal the current system of customs authorities in the Russian Federation, to consider the types of customs payments, to determine the factors influencing the volume of customs revenues;

The goal set made it necessary to solve the following tasks:

explore the essential characteristics of the customs duty

study the provisions of the customs legislation of the Russian Federation on the procedure for calculating and paying customs duties, taxes and fees;

analyze the functioning of the mechanism for ensuring the payment of customs payments;

The object of the study is the system of customs payments of the Russian Federation as the main regulator foreign economic activity and fiscal instrument of the state.

Any country needs imports to obtain products that are not produced in the country, products whose production efficiency is lower than in other countries, or when there is an increased demand within the country for certain goods.

Today, in the import of the Russian Federation, as in the entire economy of the country, profound changes are taking place. If earlier foreign economic activity, and hence the import of goods and services, was a monopoly sphere of state activity, today the situation has changed: the Russian Federation has taken the path of foreign trade liberalization, opening free access to participation in it of enterprises, organizations and other economic entities.

The practice of developed countries shows that their customs systems are aimed mainly at resolving strategic objectives, in other words, to perform a protectionist function, and the priority of tactical tasks, as is known, is inherent in transitional and developing economies. It is caused either by a sharp reduction in tax revenues from the domestic economy, or by their chronic lack.

In Russia, especially in the last ten years, the priority function of customs activity is fiscal, the implementation of which is becoming increasingly problematic. This is explained not only by the dynamics of economic processes, but also by the requirements of the World Trade Organization and the Kyoto Convention in terms of issues of customs tariff and non-tariff regulation. The Russian Federation in some cases is forced to reduce customs tariffs.

The federal budget does not receive huge sums due to the imperfection of the Russian customs legislation. At the same time, the problem lies not so much in the existence of gaps that give rise to the initiative of the customs authorities, but in the very approach to collecting customs payments.

There is a need to reconsider positions on the dominance of the fiscal function of customs payments and, consequently, customs authorities. This is also facilitated by the dynamics of economic processes and the requirements of the Kyoto Convention in terms of issues of customs tariff and non-tariff regulation.

In connection with the above, issues related to solving the problems of improving customs payments in Russia, as the most important source of federal budget revenues, are becoming especially relevant today.

Identification and assessment of factors in the formation of customs payments in the Russian Federation involves an analysis of the dynamics and structure of import and export operations in Russia, since it is these operations that provide the possibility of collecting duties, fees, VAT and excises.

Customs regulation and the system of formation of customs payments

1.1. Customs regulation of foreign trade activities

Foreign trade activity is a special kind of entrepreneurial activity in the field of international exchange of goods, works, services, information, results of intellectual activity.

Consequently, the participants in foreign trade activity are subject to the rules that establish the general regime of entrepreneurial activity, including the general tax regime. Along with this, there are special rules of foreign trade legislation that take into account the specifics of entrepreneurial activity in the foreign trade sphere.

In the system of regulation of foreign economic relations, a priority place is occupied by means of an economic nature, and first of all, customs and tariff means, on the basis of which export-import operations are carried out. By collecting customs duties on imports, which is a form of taxation, the importing state creates prerequisites for rising prices for foreign goods, thereby reducing their competitiveness in the domestic market. By levying customs duties on the export of goods, the state restrains the export of goods for which the demand within the exporting country is not satisfied or their export is undesirable.

There are two types of customs policy:

Protectionism, characterized by a high level of customs duties on imported goods;

Free trade, the main feature of which is to encourage imports with minimal customs duties.

An important means of implementing customs policy is the customs tariff, which is a systematized list of duties on goods subject to duties and fees.

Despite the rather deep theoretical justification for the expediency of free trade and its real price advantages for end consumers, today there is not a single country that would not pursue a policy of protectionism in international trade to one degree or another.

State of the art different countries cannot be equal, and there is no perfect competition in international trade.

The following arguments support the policy of protectionism:

The temporary imposition of import restraint measures allows the creation and development of young industries, shielding them from international competition;

The introduction of protective measures is beneficial for local producers of goods that compete with imports;

Protectionism can increase the level of employment and ensure the development of industries that supply raw materials and materials to the “protected” industry;

It is always necessary to take care of achieving national security in the broad sense and military-political invulnerability, which are usually associated with the elimination of the country's dependence on the supply of raw materials and food from abroad, the creation of its own defense industry.

Means of regulating foreign trade can take various forms, in particular, directly affecting the price of goods (customs duties, taxes, excises and other fees, etc.) or limiting the value or quantity of incoming goods.

The most common means are customs duties (tariffs), the purposes of which are to obtain additional financial resources (usually for developing countries), regulate foreign trade flows (more typically for developed countries) or protect national producers (mainly in labor-intensive industries).

Import customs duties exist in almost all states. Exports are subject to duties only in rare cases. The applicable duty rates are collected in import and export customs tariffs.

1.2. Use of a bank guarantee in the customs area.

In the Russian Federation, the fiscal significance of customs and tariff regulation remains quite high, which is why it is so important to exclude all possible cases of shortfall in customs revenues for the treasury. This situation may occur due to late payment of customs duties. To resolve these issues, the customs legislation provides for the need to provide guarantees (methods of ensuring) the payment of customs duties, and the legislator, understanding the significance of this issue, devoted a separate chapter to its legal consolidation in the new Labor Code of the Russian Federation (Articles 337-347 Chapter 31). The detailed regulation of this issue reflects the special role played by measures to ensure the payment of customs duties in ensuring legality in the customs sphere, as well as in the implementation of the fiscal function of customs regulation.

It should be noted that the procedure for ensuring the payment of customs payments, enshrined in the Labor Code of the Russian Federation, generally corresponds to the procedure for fulfilling obligations to pay taxes and fees, which is provided for in Ch. 11 of the Tax Code of the Russian Federation, with the reservation contained in paragraph 2 of Art. 72 of the Tax Code of the Russian Federation: "In terms of taxes and fees payable in connection with the movement of goods across the customs border of the Russian Federation, other measures may be applied to ensure the relevant obligations in the manner and under the conditions established by the customs legislation of the Russian Federation."

The Federal Customs Service of Russia is one of the administrators of federal budget revenues. In addition to it, the administrators of budget revenues are the bodies state power, organs local government, public authorities off-budget funds, Central Bank of the Russian Federation, state institutions.

The Customs Service of Russia, as an administrator of budget revenues, monitors, controls, analyzes and forecasts customs payments. Customs authorities are responsible for the transfer to the federal budget in full of taxes and fees from foreign trade. Customs payments account for up to 50% of the income of the state budget of Russia, in other states - members of the Customs Union, customs payments also form a significant part of the income of state budgets.

The role of these transfers in the national budgets of different countries is not the same. It depends on the level of development of the economy, industries of specialization, the country's place in international division labor and other factors. Developing countries are characterized by macroeconomic instability, high debt burden, dependence on the export of raw materials and foreign economic conditions and, as a result, an increased share of customs payments in budget revenues. AT developed countries the main share of revenues to the budget comes from its own economy, and the share of customs payments is 12-22%.

Ministry economic development The Russian Federation makes a forecast of receipts of funds to the budget. The forecast is based on scenario conditions and the main parameters of the socio-economic development of states in the medium term, in particular, the growth rates of the main sectors of the economy, exports and imports, forecast oil and gas prices, export customs duty rates, excise duty and other indicators.

Tasks of the Federal Customs Service of Russia for the transfer of customs payments are set on the basis of complex forecast calculations of GDP.

The Federal Customs Service of Russia, as part of its main activities for a three-year period, develops a forecast for the receipt of customs payments to the budget and submits it to the Ministry of Finance of the Russian Federation for use in the calculations of the draft state budget. Below is the calculation of all payments to the budget of the Federal Customs Service of Russia (Table 4.7).

Table 4.7

Payments FCS RF in federal budget, million rubles one

1 Addendum to the report of the Federal Customs Service of Russia “On the Main Directions of Activities of the Federal Customs Service for 2011-2013”. URL: http://www.customs.ru

On fig. 4.4 shows the structure of customs payments in 2013. The largest share is occupied by export customs duties (58.6%); but compared to 2012, their size increased by 0.4%.

Rice. 4.4.

Import customs duty; - export customs duty;

VAT; - excise; - customs duties and other payments

The planned task for the transfer of customs payments for the FCS of Russia is established by the Government of the Russian Federation and approved by the State Duma of the Russian Federation; then the Federal Assembly of the Russian Federation adopts a law on the federal budget for the next year and the medium term. The Federal Customs Service of Russia distributes the planned task received from the Government of the Russian Federation among regional customs administrations and customs offices of central subordination. RTUs, in turn, bring the planned targets to the customs offices under their control, and the latter - to the customs posts.

Planned tasks for customs authorities are set by types of tax payments (duties on imported and exported goods, excise, VAT), customs fees both for the year as a whole and for quarters. The risk of non-fulfillment of planned indicators for the transfer of customs payments for the total amount, types of payments or individual customs authorities is taken into account. The risk is due to the impact on the amount of forecasted payments of many factors of an uncertain nature. The task is to right choice forecasting method or peer review factors that have the greatest impact on the amount of payments by their types, assessment of the reliability of forecast calculations. When the situation in the field of foreign economic activity changes (economic sanctions, “trade wars”, changes in the world market conditions), the tasks can be adjusted.

Regional customs offices and customs, when setting control tasks for the transfer of customs payments, should take into account regional features of the movement of goods across the customs border, directions of cargo flows, regional differences in volumes and structure foreign trade turnover, features of the structure of received customs payments in the previous period (by types of payments and participants in foreign economic activity), expected changes in the regulatory framework for the calculation of fees, taxes and duties, seasonal fluctuations in the volume of customs payments. For example, in winter period reduced volumes of oil supplies through the oil pipeline system in the northern regions of Siberia due to an increase in its viscosity; the closure of mountain passes in winter practically stops the clearance of goods by remote posts in mountainous areas.

The customs value of imported goods is determined in accordance with the Agreement on the definition customs value goods transported across the customs border of the Customs Union concluded between the Government of the Russian Federation, the Government of the Republic of Belarus and the Government of the Republic of Kazakhstan. The system for determining the customs value (customs valuation) of goods is based on general principles customs valuation accepted in international practice.

Studies show that the amount of import duty depends to the greatest extent on the customs value of imported goods and the weighted average (ad valorem) rate of the customs tariff. The customs value as a taxable base for settlements is formed in different customs offices depending on many factors: the range of imported goods, the average transaction price, transport costs not included in the transaction price. The external factor determining federal budget revenues is the structure of exports, which will not change in the future. Thus, according to forecasts for the medium term, the share of oil and oil products in Russia's exports will continue to prevail. Share of payments from sales crude oil accounts for about one-sixth of budget revenues and depends on average contract prices for Russian oil.

On the territory of the Customs Union, the first place in terms of the contribution of customs payments to the federal budget of Russia is occupied by the CTU (Table 4.8), the second - by the North-West and the third - by the Southern Customs Administration.

Table 4.8

Dynamics of customs payments by the CTU FCS of the Russian Federation to the federal budget, billion rubles

Economic sanctions did not affect the dynamics of customs payments by the CTU FCS of the Russian Federation to the federal budget of Russia. In 2014, customs duties of the CTU transferred 98.7% of customs payments for import operations, and 0.5% for exports to the budget revenue. As a result of the adoption additional measures but the control over the calculation and collection of customs payments, the implementation of adjustments to the customs value of goods placed under the customs procedure, the release of goods for domestic consumption, in 2014, an additional 6.9 billion rubles were transferred to the budget, which is 7% more than in 2013 G.

The largest payers of customs payments are the Central Energy, Central Excise, Baltic, St. Petersburg, Tyumen, Moscow Regional Customs.

Thus, the amount of customs and other payments transferred by the Central Excise Customs to the federal budget in 2013 amounted to 512 billion 372 million rubles, including payments for imports amounted to 90%, for exports - 2%, the share of the recycling fee was 8%; 75% of the payments collected during imports accounted for vehicles, 15% - for alcoholic products.

Settlement tasks the customs authority for the collection and transfer of customs payments to the federal budget shall be established:

• by selecting groups of goods according to the unified FEACN of the CU, which are the most payment-intensive, and building a forecast of customs payments with adjustment of the amount of payments for other groups of goods. Customs draw up documents on average for 4-6 main groups of goods, which provide up to 90% of customs payments received upon import;
• on the basis of identifying the largest participants in foreign economic activity and the prospects for increasing customs payments in the region of their service;
• using multi-factor economic and mathematical models that determine the amount of customs payments in the region of customs services.

When setting planned targets for customs, the following are used:

• - statistical data on the cost and weight volumes of exports and imports of goods by groups of FEACN CU;
• - statistical data on the receipt of customs payments by their types and by commodity groups TN VED TS;
• - dynamics of receipts of all types of customs payments for the last three years, by months, by types of currencies and participants in foreign economic activity to take into account the seasonal factor;
• - short-term forecasts on the expected level of inflation, exchange rates, changes in the volume and structure of foreign trade turnover;
• - development prospects economic relations within the framework of the Customs Union and further integration into the EAEU;
• - information about the largest participants in foreign economic activity, indicating their role in imports and exports for the most significant groups of goods, the customs procedures they use in order to analyze their financial and economic stability and assess the prospects for foreign trade;
• - changes regulatory framework for the calculation of customs payments in the customs territory of the Customs Union.

The list of large payers of customs payments does not always coincide with the list largest participants FEA in terms of the volume of trade. Large industrial enterprises- exporters of raw materials, exempted from paying part of the tax payments, may concede in the share of customs payments to commercial organizations that are engaged in the import of cars, wine, spirits, tobacco, jewelry and other products subject to taxes and duties at high rates, although commercial organizations do not always export (import) large volumes of goods.

The Customs Code of the Customs Union has significantly expanded the tasks of customs authorities in the implementation of customs control after the release of goods. By order of the Federal Customs Service of Russia, the Main Directorate of Customs Control after the release of goods was created. The structure of the Main Directorate includes the following departments: customs checks after the release of goods; methodology and practice of applying the customs legislation of the Russian Federation during customs control after the release of goods; interaction with tax authorities; regional supervision and control; monitoring and analysis.

Article 99 of the Customs Code of the Customs Union establishes a three-year period for customs control after the release of goods. The list of persons subject to control, as well as the list of grounds for conducting an on-site customs inspection, has been expanded.

Shifting the focus to customs control after the release of goods allows you to simplify the formalities associated with the movement of goods across the customs border, and reduce the time customs clearance. The use of modern forms of customs control makes it possible to achieve a balance between assistance foreign trade and providing economic security states (see section 3 of the Customs Code of the Customs Union).

• Customs: magazine. 2014. No. 7. S. 14-15.

CUSTOMS PAYMENTS AS A SOURCE OF INCOME FORMATION

OF THE MODERN STATE

ATROSCHENKOVA Irina Sergeevna

Annotation: the article is devoted to the disclosure of the economic and legal content of customs payments in modern Russia. The author reveals exactly the financial content of income from foreign economic activity as a significant component of the federal budget.

Abstract: article is devoted disclosing of the economic and legal maintenance of customs payments in modern Russia. The author of the financial maintenance of incomes of foreign trade activities as a considerable component of the federal budget reveals.

Keywords Keywords: finance, financial activity, federal budget revenues, customs regulation, customs payments, foreign trade regulation.

Key words: the finance, financial activity, incomes of the federal budget, customs regulation, customs payments, the foreign trade.

One of the most dynamically developing spheres of life is international economic relations. The constant processes taking place in the world economy directly affect the interests of the absolute majority of the developed countries of the world, which undoubtedly creates the need state regulation foreign economic activity.

Since the Russian Federation is currently a party to an interstate agreement1 on the creation of a single customs space, also signed by Belarus and Kazakhstan, customs regulation in the customs union is carried out in accordance with customs legislation customs union, namely, the Customs Code of the Customs Union, international treaties of the member countries of the Customs Union and decisions of the Commission of the Customs Union.

One of the goals of the customs regulation of foreign trade activities, as well as control over the movement of goods across the customs border of the customs union is, first of all, Russia to receive income from imports and exports, the percentage of which is significant in the state budget of the country.

Such receipt of funds is realized through the collection of taxes, customs duties, fees and other payments, that is, through the collection of customs payments.

As for the customs payments directly, today there is no generally accepted and unambiguous definition of such a concept. At the same time, even in the provisions of the main legislative act regulating customs regulation in the customs union, that is, in the Customs

1 Agreement on the creation of a single customs territory and the formation of a customs union of 06.10.2007

Women's Code of the Customs Union2, does not disclose the meaning of this concept.

In the Russian scientific literature there are many opinions regarding the meaning of the term "customs payments". So in two works of Svinukhov V.G. gives two completely different definitions for the same term. In one of the works, customs payments are understood as a mandatory fee, which is subject to collection by the customs authorities when importing or exporting goods and which is prerequisite import or export of goods 3. In another work, the meaning of the concept of customs payments means taxes and fees collected by the customs authorities, which are directly related to the movement of goods across the customs border, and the payment of which is an indispensable condition for the application of customs procedures.

Another Russian author, V.Yu. Zhukovets, interprets the concept of customs payments as a set of all payments payable by a person without fail to the customs authorities for the movement of goods across the customs border of the customs union5.

E.V. Romanova gives a different definition: customs payments are customs duties, value added tax, excise, customs fees and other payments that are provided for by the current customs legislation and which are collected by the customs authorities in the prescribed manner for the implementation of customs

2 Customs Code of the Customs Union (Appendix to the Treaty on the Customs Code of the Customs Union, adopted by the Decision of the Interstate Council of the EurAsEC dated November 27, 2009 No. 17).

3 Svinukhov V.G. Customs-tariff regulation of foreign economic activity. M., 2004. S. 35.

4 Svinukhov V.G. Customs business. M., 2005. S. 251.

5 Zhukovets V.Yu., Customs law in questions and answers. M., 2005. S. 98.

Legal science. 2011. No. 3

tariff regulation of foreign trade activities of the Russian Federation”6.

There is also the point of view of S.V. Khalipov, who refers to customs payments in his works all taxes and fees, the obligation to collect which is attributed to the powers of the customs authorities of the Russian Federation7.

V.G. Draganov proposes to consider customs payments as monetary funds that are subject to collection by the customs authorities of the Russian Federation from persons directly involved in the movement of goods across the state customs border, while equating customs payments to customs revenues in a certain sense8.

O.Yu. Bakaeva gives her definition of customs payments, meaning by them mandatory payments that act as tax and non-tax revenues to the federal budget, collected by the customs authorities in the prescribed manner and payable when goods are moved across the customs border of the customs union9.

Based on the above different points of view of Russian authors, it should be noted that customs payments are collected by the customs authorities cash from persons participating in the movement of goods and vehicles across the customs border of the customs union. Legal aspects for the calculation, collection and payment of customs duties are regulated by the Customs Code of the Customs Union.

Customs payments are subject to collection from individuals, legal entities and entrepreneurs without education legal entity. According to the current customs legislation of the Russian Federation, declarants or other persons who, under the Customs Code of the Customs Union or international treaties of the Member States of the Customs Union, are vested with the obligation to pay such payments, can act as payers of customs payments.

Customs payments are paid, depending on their type, in the state currency of the Russian Federation or in foreign currency, the exchange rates of which are quoted central bank Russian Federation. If it is necessary to convert foreign currency into the currency of a country - a member of the customs union, then the exchange rate established by the legislation of this country and which is valid at the time of registration is subject to application.

6 Romanova E.V. Customs payments. St. Petersburg, 2005. S. 29-30.

7 Khalipov S.V. Customs law. M., 2004. S. 47.

8 Draganov V.G. Basics of customs business. M., 1998. S. 330.

9 Bakaeva O.Yu. Legal regulation financial activities ta-

authorities of the Russian Federation. Saratov. 2005. S. 28.

customs declaration stria10.

The terms for payment of customs payments are determined based on the provisions of international treaties and the legislation of the countries - members of the customs union. However, the Customs Code of the Customs Union provides for the possibility of deferral or installment payment of customs payments. At the same time, the conditions, grounds, procedure for changing the terms for payment of customs duties are subject to determination on the basis of international agreements of the members of the customs union, and taxes - the legislation of the country - a member of the customs union, to the budget of which the corresponding tax is paid.

In addition, in practice, there is an application of an advance customs payment, that is, the amount of money that the payer credits to the account of the customs authority against the future payment of customs duties. Such advance payments shall be payable in the currency of the country - a member of the Customs Union, in whose territory this payment will be used for payment purposes.

The situation on the return of overpaid customs payments is regulated by Article 90 of the Customs Code of the Customs Union. Thus, overpaid export duties and taxes are refunded in the manner prescribed by the legislation of the country - a member of the Customs Union, where the payment of the relevant payments took place, and overpaid import duties are subject to return on the grounds and in the manner determined by the legislation of the country - a member of the customs union, where the duty was paid, taking into account the peculiarities of international treaties of such a state.

Monetary funds received from the payment or collection of customs duties shall be credited to the federal budget of the Russian Federation. At the same time, the amount of customs payments is influenced by a rather impressive list of various factors that differ depending on the specific types of customs payments.

The main legislative act regulating the procedure for calculating and paying customs duties, as well as cases of granting benefits when paying them, in addition to the Customs Code of the customs union, is the Law of the Russian Federation of May 21, 1993 No. 5003-1 "On the customs tariff". However, in addition to the above laws governing the legal relations in question, it should also be noted the importance of numerous decrees of the Government of the Russian Federation, acts of the Federal Customs Service of the Russian Federation, Federal tax service Russian Federation and the Ministry of Finance of the Russian Federation.

10 Customs Code of the Customs Union, art. 78.

Turning directly to the types of customs payments, it should be noted that Article 70 of the Customs Code of the Customs Union establishes the following payments to be paid when moving goods across the customs border of the Customs Union:

1) customs duty (which in turn is divided into import and export);

2) customs fees (which include fees for the performance by the customs authorities of actions related to the release of goods, their customs escort and other actions provided for by law);

3) value added tax;

4) excises.

At the same time, among the above-mentioned customs payments, it is necessary to single out payments that have a tax nature of formation, namely, value added tax and excise, as well as non-tax revenues of the federal budget of the country, which include customs duties and customs fees11.

All types of customs payments are inherent in some common features and features.

First, a common characteristic feature of all customs payments without exception is the need to refer them to customs legal relations as a consequence of the emergence of an obligation to pay them when moving goods across the customs border. So Article 80 of the Customs Code of the Customs Union regulates the cases of occurrence and termination of the obligation to pay customs duties. By-

among other things, the principle of obligation is also contained directly in the very definitions of customs duties, taxes and fees.

Secondly, fixing at the legislative level the payers, the object of taxation, the procedure for collecting customs payments, their amounts, forms and terms of payment.

Thirdly, the obligation to pay customs duties is ensured by the coercive power of the state. For violation of the procedure for paying customs duties current legislation responsibility is provided.

Fourthly, a special subject of collecting customs payments, namely the customs authorities, whose duties are the collection of customs payments, control over the correctness of their calculation, as well as the adoption of enforcement measures.

Fifth, the formation of the federal budget at the expense of the amounts of customs payments, since the funds payable are first transferred to the account of the tax authority, after which they are transferred to the budget system. It should be noted that more than one third of all revenues of the Russian federal budget consists of proceeds from their payment12.

After analyzing the essence, main features and characteristics of customs payments, we can conclude that customs payments act as the main instrument of state economic policy. Payment of customs duties is a fundamental condition for the implementation of operations related to foreign trade.

11 Panskov VG, Customs regulation of foreign economic activity in Russia: study guide. M.: Infra-M, 2008.

12 Svinukhov V.G., Okanova T.N. Taxation of participants in foreign economic activity. M.: Master, 2008.

A study of the historical experience of the development of customs shows that customs duties are then effective when they are associated with production, with the development of industry and the economy as a whole, that is, when the mechanism for regulating foreign

trade.

Customs duties are the most important means of customs and tariff policy, these are fees levied by the state on the owners of goods imported from abroad, exported abroad and following through the country in transit.

The establishment of customs duties has two goals: economic (protection of the domestic industry) and financial (fiscal), associated with the replenishment of the state treasury. But in the practice of customs policy, it happened when duties were introduced that pursued political goals, although the fiscal theory does not provide for such duties.

This is manifested in the prohibition on the release or import of certain goods when trading with some foreign partners, the observance of the most favored nation treatment in trade with others, as well as in the establishment of different duty rates for similar goods.

What is the difference between duty and tax? N. A. Dosuzhkov believes that the difference between a tax and a duty is that in the case of a duty, the state takes a fee from the person to whom it directly and directly provides a certain service, but in the case of a tax, there is no such service and the donation of the subject is not rewarded with any equivalent ^ .

In addition to the concept of "fee" in customs there was a concept of "customs fees". Customs fees included duties, warehouse fees, clerical fees, fees for branding goods, fees for parcels, and fees for dispatching examiners to clear goods. All customs fees, except for duties, went to customs.

Customs revenues, that is, revenues minus the maintenance of customs offices and their management bodies, were of great importance.

This one is far from complete list some of the customs concepts that existed then indicates that in the customs business already in the 17th century. established a system for collecting customs duties.

As the territory of Russia expanded, the length of its borders increased, and difficulties arose in organizing the customs service. All this required additional efforts to collect duties and deliver them,

1 PSZRI. T. III. pp. 489-490.

1 See: Dosuzhkov N. A. Statistical sketch of the customs income of Russia in the period 1822-1890. SPb., 1892. S. 1

History of Customs and Customs Policy in Russia

Section VII. Centralization and improvement… 143

which led to a decrease in customs revenues. “The collection of customs duties,” wrote K. I. Arseniev, “is associated with great difficulties due to the spatial boundaries of the land, and there are numerous abuses of this. Many customs officials exhaust the treasury, harmful to customs and painful for merchants. There are nowhere as many customs as in Russia. But all of them are not able to forbid the entry of prohibited goods.

D. I. Mendeleev managed to identify a certain pattern of changes in customs income. Customs income, in his opinion, is weakening along with the strengthening of domestic production and the decrease in imports. However, at the same time, emerging and developing branches of production become, in turn, sources of financial income. High duties cannot create new branches of industry; capital and technology are also needed. Strengthening the monetary system requires not only favorable trade balance but also a range of financial measures.

Evidence of the time when the customs taxation of goods with duties on the territory of our country has not been preserved. Since trade has always been accompanied by trade and travel duties, it can be assumed that long before the formation of the Kievan state, the Eastern Slavs could not be aloof from these orders and the collection of customs duties served to some extent as a means of strengthening the power of alliances of tribes and peoples. The system of ancient Russian customs duties was brought to Russia, according to customs researchers, from the southern and eastern countries. This system began to be violated by local princes, who created their own borders, when each feudal lord invented his own system of customs duties within the limits of his possessions (see section V).

Customs duties levied by internal customs during the period under review were levied on goods brought for sale. Consumer goods needed by the owner were not subject to duties.

After the unification around Moscow of the nearby principalities by the end of the 15th century. The Russian state has strengthened foreign policy ties with many Western European states, with Turkey, with the Balkan countries, which has become a new stimulus for the development of Russia's economic relations on the world stage. Ivan III, Vasily III, and then Ivan IV tried to streamline customs fees. At the same time, duties on foreigners for fiscal purposes were the highest. So, the Novgorod customs charter of 1571 provided for taking from local townspeople

1Arseniev K.I. Statistical essay on Russia. SPb., 1848. S. 17.

slip in the amount of 0.75 % by the cost of goods, from residents of the suburbs of Novgorod - 2, from merchants from other regions - 4, from foreigners - 7%. Of the total state revenues under Ivan IV (1,430,000 rubles), customs duties (not income) amounted to 60,500 rubles, including Moscow collected customs duties in the amount of 12 thousand rubles, Pskov - 12 thousand, Kazan - 2 thousand, Smolensk - 4 thousand, Novgorod - 6 thousand, Kostroma - 1300, Yaroslavl - 1200, Torzhok - 800, Tver - 700 rubles.

Materials on the structure of trade, duties, the procedure for customs inspection and other customs procedures in the 16th century. contained primarily in customs books. Some of these books were published at the beginning of the 20th century, others in the 1950s.

Separate information about the state of trade, customs fees in the XVI-XVII centuries. found in foreign sources. These are mostly memoirs of diplomats who visited Russia. The notes of direct eyewitnesses of the events reveal many previously unknown pages of history, including those about customs fees. Thus, interesting data on trade and customs duties in Russia are contained in Fletcher's book "On the Russian State", published in London in 1591. The book is written in the genre of memoirs. The author points out that the main centers of trade in Russia are Moscow, Smolensk, Pskov, Veliky Novgorod, Staraya Russa, Torzhok, Tver, Yaroslavl, Kostroma, Nizhny Novgorod, Kazan, Vologda. Fletcher devotes a significant place to the analysis of Russia's income. He writes that at the end of the XVI century. net income from the collection of duties amounted to 1,430,000 rubles, other fees - 800,000 rubles3.

The customs policy of Russia, as mentioned earlier, was further developed in the New Trade Charter of 1667. Pursuing the fiscal goals of customs legislation, the government consolidated the ideas of mercantilism in it, as a result of which it was forbidden to import luxury goods into Russia and export them from the country precious metals and products from them. Duties began to be levied in gold coins and efimki.

One of the first customs measures of Peter I was the decree of 1699 on the collection of duties in Arkhangelsk on imported drinks. The tsar ordered the customs bailiffs to take duties on drinking efimki "before the former with a reduction." If it becomes known that the drinks were brought to envoys, overseas representatives, doctors, Moscow foreigners, Russian trading people, then take the efimka in full immediately and skip the drinks, giving extracts on the payment of duties secretly, and if the duty in efim-

1 See: Loyzhensky K.I. Decree. op. S. 10, 11.

2 See: Herberstein S. Notes on Muscovy. M., 1988; Horsey J. Notes about Russia
XVI-beginning of the XVII century. M., 1990; Driving through Muscovy (Russia XVI-XVII centuries eyes
mi diplomats). M., 1991.

3 See: Driving through Muscovy (Russia in the 16th-17th centuries through the eyes of diplomats). pp. 63, 64.

144 Customs History and: Customs Policy in Russia

If they don’t take them, then these Efimkas will be taken from the burmisters “double without mercy.” If church wine was imported, then the decree provided for the collection of a duty in silver rubles, and if foreign wines were imported under the guise of church wine, for which a duty in efimka was to be collected, then it was confiscated, and for a fake it was supposed to "beat with a whip mercilessly." Petrovsky decree continued the line of accumulation of foreign currency in the country and severe penalties for smuggling.

By the beginning of the XVIII century. in the Moscow State, a unified customs system of duties was legally fixed, which contributed to a more organized collection of customs revenues and the solution of customs clearance problems, which, in the context of the revival of trade, ensured the improvement of the customs mechanism for regulating foreign trade.

At the same time, the objectively brewing economic reforms in the Russian state, the strengthening of the market, the expansion of foreign economic relations required a revision of the customs legislation both in terms of the legal justification of customs procedures, and in the field of their improvement and collection of customs revenues.

Section VIII

CUSTOMS AND TARIFF SYSTEM IN THE XVIII CENTURY